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Tax Law [2020] UGTAT 25

SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019)

SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019) [2020] UGTAT 25 (30 November 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 36 of 2019
Judges
Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal set aside a VAT assessment against Samsung Electronics East Africa Limited, holding that a branch and head office are not separate legal entities for VAT purposes.

  • Vat Assessment
  • Branch Vs Head Office
  • Export Of Services
  • Taxable Person Definition
  • Vat
  • Branch-head-office
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Tax Law [2020] UGTAT 4

Aviation Hangar Services Ltd v Uganda Revenue Authority (TAT Application No. 21 of 2019)

Aviation Hangar Services Ltd v Uganda Revenue Authority (TAT Application No. 21 of 2019) [2020] UGTAT 4 (30 March 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
TAT Application No. 21 of 2019
Judges
Ali, Panel Member

The Tribunal held that aircraft maintenance services performed in Uganda for IOAFC were standard rated VAT supplies, not zero-rated exports.

  • Vat Assessment
  • Export Of Services
  • Zero Rating
  • Standard Rating
  • Taxable Supply
  • Permanent Establishment
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Tax Law [2019] UGCA 121

Uganda Revenue Authority Vs Fresh Handling Ltd

Uganda Revenue Authority Vs Fresh Handling Ltd (Civil Appeal No. 25 of 2009) [2019] UGCA 121 (28 May 2019)

Court
Court of Appeal of Uganda
Case number
Civil Appeal No. 25 of 2009

The Court of Appeal upheld a ruling that Fresh Handling Ltd’s export-related services were zero-rated for VAT before the 2006 amendment, and dismissed URA’s appeal with costs.

  • Value Added Tax
  • Zero Rating Of Exports
  • Retrospective Legislation
  • Tax Point Determination
  • Export Of Services
  • Value-added-tax
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.